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IIA
IIA-CRMA-ADV
IIA.IIA-CRMA-ADV.v2023-07-19.q136 Practice Test (Page 29)
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IIA-CRMA-ADV Exam Question
136
Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?
A.
The CAE prepares a memorandum discussing the results of the working paper review.
B.
The CAE utilizes an external third party to make an objective recommendation after each working paper review.
C.
The CAE completes an engagement working paper checklist.
D.
The CAE initials and dates every working paper after it has been reviewed.
Correct Answer:
B
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